A CAG promoter, loxP-flanked neomycin 6xSV40 pA cassette, and SARS-CoV-2 nucleocapsid (N) gene with an HA tag, along with a CAG promoter driving expression of human ACE2 cDNA in the opposite orientation were inserted into intron 1. A BGH poly(A) sequence was added after the SARS-CoV-2 N gene to enhance mRNA stability. The SARS-CoV-2 N gene is not expressed until the removal of the loxP-flanked neomycin cassette via cre-mediated recombination. Expression of the human ACE2 gene was confirmed by immunofluorescence staining, Western blot, and qPCR. (J:338826)